Mental health and incapacity in Scotland

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Practice notes
The term 'relevant property' defines a category of trust property which is subject to a special regime for inheritance tax (IHT). As described in...
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Produced in partnership with Paul Davies of Clarke Willmott 12th Jan
Practice notes
On the face of it, there would appear to be no specific impediment, if there is no reason to suppose that a person is without capacity, in them...
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9th Nov
Practice notes
Offshore income gains (OIGs) are gains realised on the disposal of interests in offshore funds which are either:•non-distributor offshore funds, or...
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9th Nov
Practice notes
The issue of sham is most likely to be raised by the settlor's creditors or former spouse if the settlor is involved in matrimonial proceedings, who...
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9th Nov
Practice notes
A trust is formed either by lifetime gift or on death when a person (the settlor) transfers assets to another person or persons (the trustees) to hold...
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Produced in partnership with Mourant Ozannes and Carey Olsen 12th Jan
Practice notes
When trustees are engaged in trust litigation, issues often arise as to how their litigation costs are to be funded. A Beddoe application is the best...
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Produced in partnership with Kate Davenport QC of Outer Temple Chambers and Adele Isaacs of Bankside Chambers 12th Jan
Practice notes
This Practice Note outlines Bermuda trust law and focuses upon its unique features and recent reforms, such as Bermuda's regime for private trust...
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Produced in partnership with Vanessa Lovell Schrum and Caljonah Smith of Appleby, Bermuda 12th Jan
Practice notes
This Practice Note provides guidance on Cayman Islands STAR trusts. For general information about the Cayman Islands, see Practice Note: Private...
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Produced in partnership with Mourant Ozannes and Carey Olsen 12th Jan
Practice notes
Trust litigation has been classified as being of three types:•a dispute as to the trusts on which trustees hold the subject matter of the settlement•a...
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9th Nov
Practice notes
Where a beneficiary either:•is a minor (ie under the age of 18) and unmarried or•has attained majority or has married under that date but is required...
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9th Nov
Practice notes
Duration of a trustThe duration of an express trust is subject to the restrictions imposed by the rules against remoteness of vesting and against the...
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9th Nov
Practice notes
Duty to distribute to the correct beneficiariesOn the termination of the trust, the trustees are under a duty to distribute the trust assets to the...
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9th Nov
Precedents
This Deed of Appointment is made on [date] by [trustee] of [address] and [trustee] of [address] (the Trustees).Background(A)This Deed is supplemental...
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9th Nov
Practice notes
When you advise an individual on cross-border issues or offshore tax planning, it is important to establish the 'situs' (ie location) of the assets...
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9th Nov
Practice notes
An offshore trust is any non-UK resident trust. The liability of trustees of an offshore trust to UK inheritance tax (IHT) is not dependent on the...
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Produced in partnership with Jenny Wilson-Smith and Emma Haley of Boodle Hatfield 12th Jan
Practice notes
Express creation of trustsA trust is constituted expressly where the owner of property (the truster) transfers property to trustees to hold for...
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Produced in partnership with Yvonne Evans, Law Lecturer, Solicitor (non-practising), TEP, University of Dundee 12th Jan

Most recent Mental health and incapacity in Scotland content

Practice notes
This table below contains an archive of news analysis on Scotland and Scots law developments of general application and those which affect various...
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18th Jan
Practice notes
Members of the public are normally welcome to visit the courts and tribunals in Scotland for many reasons, including to support those involved with...
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18th Jan
Practice notes
Forthcoming changes: On 31 January 2018, the Scottish government launched a consultation on a possible reform of the Adults with Incapacity (Scotland)...
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Produced in partnership with Dorothy Kellas of Gilson Gray LLP 15th Jan
Practice notes
Why grant a power of attorney?Until the coming into force of the Adults with Incapacity (Scotland) Act 2000 (AI(S)A 2000), it was the case that any...
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Produced in partnership with Dorothy Kellas of Gilson Gray 15th Jan
Practice notes
This is a glossary of common words and expressions used in Scottish private client law with the nearest England and Wales equivalent (where relevant)...
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15th Jan
Practice notes
In this Practice Note, an incapacitated adult is referred to as the ‘adult’.For information on the legislative framework for guardianships, see...
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Produced in partnership with Dorothy Kellas of Gilson Gray 15th Jan
Practice notes
This Practice Note answers some Frequently Asked Questions about issues arising in the administration of a financial guardianship.Please see Office of...
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Produced in partnership with Dorothy Kellas of Gilson Gray LLP 15th Jan
Practice notes
This Practice Note describes who can be appointed as financial guardian to an adult over the age of 16 in Scotland and the steps required to complete...
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Produced in partnership with Dorothy Kellas of Gilson Gray 8th Jan
Practice notes
This Practice Note describes the court process to appoint a welfare and/or financial guardian to an adult over the age of 16 in Scotland from the...
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Produced in partnership with Karen Jack 8th Jan
Precedents
By[name of granter]In favour of[names(s) of Attorney(s)](Continuing and Welfare Attorney(s))[year][Agent details]Ref: [...]I, [name of granter],...
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Produced in partnership with Dorothy Kellas of Gilson Gray 8th Jan
Practice notes
This Practice Note summarises the issues to consider before making an application to appoint a welfare and/or financial guardian for an adult over the...
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8th Jan
Q&As
The international jurisdiction of the Court of Protection is governed by section 63 of the Mental Capacity Act 2005 (MCA 2005) and MCA 2005, Sch 3....
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29th Nov
Precedents
Produced in partnership with Pamela Todd, Partner of Harper Macleod LLP Subscribed for and on behalf of [Name of Company]   ...
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26th Sep
Precedents
Produced in partnership with Pamela Todd, Partner of Harper Macleod LLP ...
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26th Sep
Precedents
Produced in partnership with Pamela Todd, Partner of Harper Macleod LLP Subscribed for and on behalf of [Name of body]   ...
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26th Sep
Precedents
Produced in partnership with Pamela Todd, Partner of Harper Macleod LLP Subscribed by [ ] as partner of and trustee for the Firm...
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26th Sep
Precedents
Produced in partnership with Pamela Todd, Partner of Harper Macleod LLP ...
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26th Sep

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